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为做好上市公司2008年度财务报表审计工作,规范注册会计师的执业行为,提高审计质量,维护资本市场稳定,保护公众利益,中注协于2008年10月31日发出《关于做好上市公司2008年度财务报表审计工作的通知》(以下简称《通知》)。《通知》要求,会计师事务所应当进一步完善审计规程和事务所质量控制制度,严格执行质量控制,保证执业质量,防范执业风险,独立、客观、公正地发表审计意见。1.积极总结实施新审计准则的经验,查找影响审计质量
In order to do a good job in auditing the 2008 financial statements of listed companies, standardize the CPA practice, improve the audit quality, maintain the stability of the capital market and protect the public interest, China AICPA issued the Circular on Doing a Good Job in Listed Companies 2008 Annual Financial Statements Audit Notice “(hereinafter referred to as the” Notice "). The Circular requires that accounting firms should further improve the auditing procedures and the quality control system of the firm, strictly enforce quality control, ensure the quality of practice and prevent practice risks, and issue audit opinions independently, objectively and impartially. 1. Actively summarize the experience of the implementation of the new audit standards, find out the impact of the audit quality